№02 Calculator · Donations tax
Donations Tax, simplified.
See exactly when your R100 000 annual exemption runs out, and what the 20% rate costs above it. Spouse and PBO exemptions handled.
Inputs
R
Fully exempt regardless of amount.
Public Benefit Org — fully exempt.
R
R
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Method
How this works
Donations tax in South Africa is a flat 20% (rising to 25% above R30 million cumulative since 1 March 2018) on the value of property donated. Several full exemptions apply:
- Donations to your spouse — fully exempt, any amount.
- Donations to registered PBOs — fully exempt.
- The first R100 000 of donations per donor per tax year — exempt for everyone else.
- Maintenance for a spouse, child or other dependant — exempt where reasonable.
We compute the remaining annual exemption from any prior donations you've made this year, apply it to your current donation, then tax the rest at the appropriate rate.
FAQ
Frequently asked
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